Service provided to charitable institutution
This query is : Resolved
28 January 2015
Dear Sir
One of my client engaged in business providing Call centre services to charitable Institution for raising fund for there charity work.
As per notification 25/2012 Any service provided by charitable institution is exempt if it is registered under sec 12AA of income tax Act
whether my client need to collect the service tax on service provided to charitable institution . if not let me know the any notification in this regard
Please help me
One of my client engaged in business providing Call centre services to charitable Institution for raising fund for there charity work.
As per notification 25/2012 Any service provided by charitable institution is exempt if it is registered under sec 12AA of income tax Act
whether my client need to collect the service tax on service provided to charitable institution . if not let me know the any notification in this regard
Please help me
28 January 2015
It is only certain services provided by charitable institutions are exempt but services provided by you to charitable institutions are not exempted. Your client need to collect service tax on such services provided to charitable institutions.
29 January 2015
Wordings of Notification 25/2012 related charitable trust :
" Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities " is exempt.
It means that services provided TO chartitable institutions is not exempt. only services provided by Charitable institutions are exempt if they are covered u/s 12AA of income tax act
" Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities " is exempt.
It means that services provided TO chartitable institutions is not exempt. only services provided by Charitable institutions are exempt if they are covered u/s 12AA of income tax act
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